Civil Appeal No. 754 of 2020

GMR Power and Urban Infra Ltd. v. Commissioner

Date Issued: 1 October 2024
Source: GMR Power and Urban Infra Ltd. v. Commissioner - 2025 (391) E.L.T. A44 (S.C.)
Views: 9

Summary

The Supreme Court Bench comprising Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice Nongmeikapam Kotiswar Singh on 1-10-2024 admitted Civil Appeal No. 754 of 2020 filed by GMR Power and Urban Infra Ltd. against the CESTAT Final Order No. A/86983/2019-WZB, dated 1-11-2019 as reported in 2019 (370) E.L.T. 1758 (Tri. - Mumbai) (GMR Infrastructure Ltd. v. Commissioner). The Appellate Tribunal in its impugned order, after following the decision of the Supreme Court in Gammon India Ltd. [2011 (269) E.L.T. 289 (S.C.)], had held that the road construction machinery viz. ‘Electronic Sensor Paver for laying bituminous pavement upto 9 meter’ imported by sub-contractor was not eligible to exemption in terms of Sl. No. 230 of Notification No. 21/2002-Cus., dated 1-3-2002 as amended.